阜新鸿源热力公司成本管理问题研究

发布时间：2018-05-19 09:31

本文选题：热力公司 + 成本控制　；参考：《辽宁工程技术大学》2014年硕士论文

【摘要】：城市供热企业是近年来按照市场经济规律逐渐发展起来的新型企业,随着国民经济的快速发展,我国的供热企业正在以前所未有的速度迅猛发展。但是,伴随着供热所需能源价格不断攀升和环保压力的与日俱增,供热企业生产成本大幅度增加,企业运营负担日趋沉重。供热企业属于资金和技术密集型企业,生产过程的复杂性使得成本控制工作难度加大。供热企业必须充分利用成本控制方法,为企业的经营决策提供及时、可靠的成本信息,为企业控制成本、提高经济效益提供有利的支撑。成本控制是企业管理永恒的主题,成本控制的直接结果是降低企业经营成本,增加利润,从而增强企业核心竞争力,企业只有不断加强成本控制,才能提高企业的市场竞争能力和获利水平。论文以阜新鸿源热力公司成本问题为诊断对象,在分析成本控制现状的基础上,运用国内外成本管理理论,发现存在的问题,提出成本控制的关键点,认为成本核算不健全、成本考核制度不完善、成本预算管理不科学、成本控制项目不全面、生产成本控制手段不足是阜新鸿源热力公司目前迫切需要解决的问题。并针对存在的问题制定一系列成本控制策略,对该公司的成本进行有效控制,从而强化公司的成本竞争优势,进一步提高公司的核心竞争力。
[Abstract]:Urban heating enterprise is a new type of enterprise developed in accordance with the law of market economy in recent years. With the rapid development of national economy, heating enterprises in our country are developing at an unprecedented speed. However, with the rising of energy price and the increasing pressure of environmental protection, the production cost of heating enterprises is increasing greatly, and the burden of enterprise operation is becoming more and more heavy. Heating enterprises are capital and technology intensive enterprises. The complexity of production process makes cost control more difficult. Heating enterprises must make full use of cost control methods to provide timely and reliable cost information for business decisions and provide favorable support for enterprises to control costs and improve economic benefits. Cost control is the eternal theme of enterprise management. The direct result of cost control is to reduce the operating cost of the enterprise and increase the profit, thus enhancing the core competitiveness of the enterprise. Only then can the enterprise's market competition ability and profit level be improved. This paper takes the cost problem of Fuxin Hongyuan Thermal Power Company as the diagnostic object, on the basis of analyzing the current situation of cost control, using the theory of cost management at home and abroad, finds out the existing problems, puts forward the key points of cost control, and thinks that the cost accounting is not perfect. It is urgent for Fuxin Hongyuan Thermal Power Company to solve the problems of imperfect cost assessment system, unscientific cost budget management, incomplete cost control project and insufficient means of production cost control. A series of cost control strategies are made to control the cost of the company, so as to strengthen the competitive advantage of the cost and further improve the core competitiveness of the company.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.24;F275.3

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